All About GST Final Return U/s 45 GSTR-10

Every registered person, whose registration has been cancelled, is liable to file GST final return under section 45. It is like full and final settlement statement to be filed with government in case your registration is cancelled. The registration can be cancelled voluntary by the registered person himself or by the department as penalty. In this article I have explained about the final return, its form, and format, person liable to file and last date to file it.